Docket: 2010-1646(GST)G
BETWEEN:
LANCE ANDERSON,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
CERTIFICATE OF COSTS
I CERTIFY that I have taxed the party
and party costs of the Respondent in this proceeding under the authority of
subsection 153(1) of the Tax Court of Canada Rules (General Procedure) and
I ALLOW THE SUM OF $7,548.46.
Signed at Toronto, Ontario, this 17th day of September 2013
“B.G. Tanasychuk”
Citation: 2013TCC290
Date: 20130917
Docket: 2010-1646(GST)G
BETWEEN:
LANCE ANDERSON,
Appellant,
and
HER MAJESTY THE QUEEN,
Respondent.
REASONS FOR TAXATION
Barbara Tanasychuk, Taxing Officer, T.C.C.
[1] This taxation came on for hearing on August
23, 2013. It followed a Judgment of the Honourable Justice D’Arcy dated
September 21, 2012, which dismissed the appeal from an assessment made pursuant
the Excise Tax Act, with costs. The taxation of costs proceeded thirty
minutes after the appointed time, without the participation of the Appellant. Ms.
Roxanne Wong represented the Respondent.
[2] The counsel fees claimed on the Bill
of Costs are in accordance with Schedule II, Tariff B of the Tax Court of
Canada Rules (General Procedure) and are allowed in the amount of $6,200.00,
which includes $700.00 for this taxation of costs. The disbursements claimed
were supported by copies of supporting documentation attached as Exhibits to
the Affidavit of Yvonne Brown, sworn March 13, 2013, filed for use on this
taxation of costs. I am satisfied that the disbursements claimed were necessary
for the conduct of the proceeding and they are allowed in the amount of $1,348.46.
[3] The Bill of Costs of the Respondent is taxed
and the amount of $7,548.46 is allowed.
Signed at Toronto, Ontario, this 17th day of September 2013.
“B.G. Tanasychuk”